Every Service Public Fédéral Finances (SPF Finances) tax deadline explained in plain English — VAT, corporate tax, personal income tax, social security, and more. Covers key filing and payment dates required by the EU VAT Directive and national tax laws.
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Oct 25, 2026 · today
VAT return and payment, quarterly filers (periodieke btw-aangifte / déclaration périodique TVA) — Q3 2026
Businesses with annual turnover up to €2.5m (excl. VAT) may file quarterly: the periodic VAT return for Q3 2026 is filed via Intervat and the VAT paid by the 25th of the month after the quarter (Royal Decree no. 1, art. 17 §2; single threshold since Circular 2026/C/32).
Add these dates to your calendar (.ics)Employers whose contributions for the quarter before last (k-2) exceeded €4,000 pay a monthly advance to the RSZ/ONSS by the 5th of the 2nd and 3rd month of each quarter and of the month after it; this is one of the Q4 2025 advances.
Employers file the withholding tax return (274) via FinProf for wages paid in December 2025 and pay the tax withheld by the 15th of the following month. Small debtors under the annual threshold may file quarterly, by the 15th of the month after the quarter.
Monthly filers (turnover above €2.5m, or anyone who opts for monthly returns) file the periodic VAT return for December 2025 via Intervat and pay the VAT due by the 20th of the following month. A 20th that falls on a weekend or public holiday moves to the next working day (permanent tolerance, Circular 2025/C/6).
Monthly VAT filers, and quarterly filers whose intra-Community supplies of goods exceed €50,000 in a quarter, file the intra-Community listing for December 2025 via Intervat by the 20th of the following month, together with the VAT return.
Businesses with annual turnover up to €2.5m (excl. VAT) may file quarterly: the periodic VAT return for Q4 2025 is filed via Intervat and the VAT paid by the 25th of the month after the quarter (Royal Decree no. 1, art. 17 §2; single threshold since Circular 2026/C/32).
Quarterly VAT filers whose intra-Community supplies of goods stay at or below €50,000 per quarter file the intra-Community listing for Q4 2025 via Intervat by the 25th of the month after the quarter (Royal Decree no. 50, art. 5).
Employers file the multifunctional declaration (DmfA) for Q4 2025 and pay the remaining social security contributions so that they reach the RSZ/ONSS by the last day of the month after the quarter.
Employers whose contributions for the quarter before last (k-2) exceeded €4,000 pay a monthly advance to the RSZ/ONSS by the 5th of the 2nd and 3rd month of each quarter and of the month after it; this is one of the Q1 2026 advances.
Employers file the withholding tax return (274) via FinProf for wages paid in January 2026 and pay the tax withheld by the 15th of the following month. Small debtors under the annual threshold may file quarterly, by the 15th of the month after the quarter.
Monthly filers (turnover above €2.5m, or anyone who opts for monthly returns) file the periodic VAT return for January 2026 via Intervat and pay the VAT due by the 20th of the following month. A 20th that falls on a weekend or public holiday moves to the next working day (permanent tolerance, Circular 2025/C/6).
Monthly VAT filers, and quarterly filers whose intra-Community supplies of goods exceed €50,000 in a quarter, file the intra-Community listing for January 2026 via Intervat by the 20th of the following month, together with the VAT return.
Employers whose contributions for the quarter before last (k-2) exceeded €4,000 pay a monthly advance to the RSZ/ONSS by the 5th of the 2nd and 3rd month of each quarter and of the month after it; this is one of the Q1 2026 advances.
Employers file the withholding tax return (274) via FinProf for wages paid in February 2026 and pay the tax withheld by the 15th of the following month. Small debtors under the annual threshold may file quarterly, by the 15th of the month after the quarter.
Monthly filers (turnover above €2.5m, or anyone who opts for monthly returns) file the periodic VAT return for February 2026 via Intervat and pay the VAT due by the 20th of the following month. A 20th that falls on a weekend or public holiday moves to the next working day (permanent tolerance, Circular 2025/C/6).
Monthly VAT filers, and quarterly filers whose intra-Community supplies of goods exceed €50,000 in a quarter, file the intra-Community listing for February 2026 via Intervat by the 20th of the following month, together with the VAT return.
Every VAT-registered business files, via Intervat, the annual list of Belgian VAT-registered customers to whom it invoiced more than €250 (excl. VAT) in 2025.
Employers whose contributions for the quarter before last (k-2) exceeded €4,000 pay a monthly advance to the RSZ/ONSS by the 5th of the 2nd and 3rd month of each quarter and of the month after it; this is one of the Q1 2026 advances.
Companies with a calendar financial year make the first quarterly advance payment of corporate income tax for income 2026; without sufficient advance payments a tax increase applies (small companies are exempt in their first three financial years).
Self-employed people and professionals make the first quarterly advance payment of personal income tax on business income for 2026 to avoid the tax increase (starters are exempt for their first three years).
Employers file the withholding tax return (274) via FinProf for wages paid in March 2026 and pay the tax withheld by the 15th of the following month. Small debtors under the annual threshold may file quarterly, by the 15th of the month after the quarter.
Monthly filers (turnover above €2.5m, or anyone who opts for monthly returns) file the periodic VAT return for March 2026 via Intervat and pay the VAT due by the 20th of the following month. A 20th that falls on a weekend or public holiday moves to the next working day (permanent tolerance, Circular 2025/C/6).
Monthly VAT filers, and quarterly filers whose intra-Community supplies of goods exceed €50,000 in a quarter, file the intra-Community listing for March 2026 via Intervat by the 20th of the following month, together with the VAT return.
Businesses with annual turnover up to €2.5m (excl. VAT) may file quarterly: the periodic VAT return for Q1 2026 is filed via Intervat and the VAT paid by the 25th of the month after the quarter (Royal Decree no. 1, art. 17 §2; single threshold since Circular 2026/C/32).
Quarterly VAT filers whose intra-Community supplies of goods stay at or below €50,000 per quarter file the intra-Community listing for Q1 2026 via Intervat by the 25th of the month after the quarter (Royal Decree no. 50, art. 5).
Employers file the multifunctional declaration (DmfA) for Q1 2026 and pay the remaining social security contributions so that they reach the RSZ/ONSS by the last day of the month after the quarter.
Employers whose contributions for the quarter before last (k-2) exceeded €4,000 pay a monthly advance to the RSZ/ONSS by the 5th of the 2nd and 3rd month of each quarter and of the month after it; this is one of the Q2 2026 advances.
Employers file the withholding tax return (274) via FinProf for wages paid in April 2026 and pay the tax withheld by the 15th of the following month. Small debtors under the annual threshold may file quarterly, by the 15th of the month after the quarter.
Monthly filers (turnover above €2.5m, or anyone who opts for monthly returns) file the periodic VAT return for April 2026 via Intervat and pay the VAT due by the 20th of the following month. A 20th that falls on a weekend or public holiday moves to the next working day (permanent tolerance, Circular 2025/C/6).
Monthly VAT filers, and quarterly filers whose intra-Community supplies of goods exceed €50,000 in a quarter, file the intra-Community listing for April 2026 via Intervat by the 20th of the following month, together with the VAT return.
Employers whose contributions for the quarter before last (k-2) exceeded €4,000 pay a monthly advance to the RSZ/ONSS by the 5th of the 2nd and 3rd month of each quarter and of the month after it; this is one of the Q2 2026 advances.
Employers file the withholding tax return (274) via FinProf for wages paid in May 2026 and pay the tax withheld by the 15th of the following month. Small debtors under the annual threshold may file quarterly, by the 15th of the month after the quarter.
Monthly filers (turnover above €2.5m, or anyone who opts for monthly returns) file the periodic VAT return for May 2026 via Intervat and pay the VAT due by the 20th of the following month. A 20th that falls on a weekend or public holiday moves to the next working day (permanent tolerance, Circular 2025/C/6).
Monthly VAT filers, and quarterly filers whose intra-Community supplies of goods exceed €50,000 in a quarter, file the intra-Community listing for May 2026 via Intervat by the 20th of the following month, together with the VAT return.
Paper returns for income year 2025 (assessment year 2026), and paper replies to a simplified tax proposal, must reach FOD Financiën by 30 June 2026.
Employers whose contributions for the quarter before last (k-2) exceeded €4,000 pay a monthly advance to the RSZ/ONSS by the 5th of the 2nd and 3rd month of each quarter and of the month after it; this is one of the Q2 2026 advances.
Companies with a calendar financial year make the second quarterly advance payment of corporate income tax for income 2026; without sufficient advance payments a tax increase applies (small companies are exempt in their first three financial years).
Self-employed people and professionals make the second quarterly advance payment of personal income tax on business income for 2026 to avoid the tax increase (starters are exempt for their first three years).
Employers file the withholding tax return (274) via FinProf for wages paid in June 2026 and pay the tax withheld by the 15th of the following month. Small debtors under the annual threshold may file quarterly, by the 15th of the month after the quarter.
Online returns for income 2025 filed via Tax-on-web (MyMinfin), by taxpayers or their adviser for returns without specific business income, were due 15 July 2026; FOD Financiën extended the deadline to 19 July 2026.
Monthly filers (turnover above €2.5m, or anyone who opts for monthly returns) file the periodic VAT return for June 2026 via Intervat and pay the VAT due by the 20th of the following month. A 20th that falls on a weekend or public holiday moves to the next working day (permanent tolerance, Circular 2025/C/6).
Monthly VAT filers, and quarterly filers whose intra-Community supplies of goods exceed €50,000 in a quarter, file the intra-Community listing for June 2026 via Intervat by the 20th of the following month, together with the VAT return.
Businesses with annual turnover up to €2.5m (excl. VAT) may file quarterly: the periodic VAT return for Q2 2026 is filed via Intervat and the VAT paid by the 25th of the month after the quarter (Royal Decree no. 1, art. 17 §2; single threshold since Circular 2026/C/32). For Q2 2026 only, FOD Financiën announced that a return filed within the former summer-holiday window would not be fined; the payment date was not extended.
Quarterly VAT filers whose intra-Community supplies of goods stay at or below €50,000 per quarter file the intra-Community listing for Q2 2026 via Intervat by the 25th of the month after the quarter (Royal Decree no. 50, art. 5).
Employers file the multifunctional declaration (DmfA) for Q2 2026 and pay the remaining social security contributions so that they reach the RSZ/ONSS by the last day of the month after the quarter.
Employers whose contributions for the quarter before last (k-2) exceeded €4,000 pay a monthly advance to the RSZ/ONSS by the 5th of the 2nd and 3rd month of each quarter and of the month after it; this is one of the Q3 2026 advances.
Employers file the withholding tax return (274) via FinProf for wages paid in July 2026 and pay the tax withheld by the 15th of the following month. Small debtors under the annual threshold may file quarterly, by the 15th of the month after the quarter.
Monthly filers (turnover above €2.5m, or anyone who opts for monthly returns) file the periodic VAT return for July 2026 via Intervat and pay the VAT due by the 20th of the following month. A 20th that falls on a weekend or public holiday moves to the next working day (permanent tolerance, Circular 2025/C/6).
Monthly VAT filers, and quarterly filers whose intra-Community supplies of goods exceed €50,000 in a quarter, file the intra-Community listing for July 2026 via Intervat by the 20th of the following month, together with the VAT return.
Employers whose contributions for the quarter before last (k-2) exceeded €4,000 pay a monthly advance to the RSZ/ONSS by the 5th of the 2nd and 3rd month of each quarter and of the month after it; this is one of the Q3 2026 advances.
Employers file the withholding tax return (274) via FinProf for wages paid in August 2026 and pay the tax withheld by the 15th of the following month. Small debtors under the annual threshold may file quarterly, by the 15th of the month after the quarter.
Monthly filers (turnover above €2.5m, or anyone who opts for monthly returns) file the periodic VAT return for August 2026 via Intervat and pay the VAT due by the 20th of the following month. A 20th that falls on a weekend or public holiday moves to the next working day (permanent tolerance, Circular 2025/C/6).
Monthly VAT filers, and quarterly filers whose intra-Community supplies of goods exceed €50,000 in a quarter, file the intra-Community listing for August 2026 via Intervat by the 20th of the following month, together with the VAT return.
Employers whose contributions for the quarter before last (k-2) exceeded €4,000 pay a monthly advance to the RSZ/ONSS by the 5th of the 2nd and 3rd month of each quarter and of the month after it; this is one of the Q3 2026 advances.
Companies with a calendar financial year make the third quarterly advance payment of corporate income tax for income 2026; without sufficient advance payments a tax increase applies (small companies are exempt in their first three financial years).
Self-employed people and professionals make the third quarterly advance payment of personal income tax on business income for 2026 to avoid the tax increase (starters are exempt for their first three years).
Employers file the withholding tax return (274) via FinProf for wages paid in September 2026 and pay the tax withheld by the 15th of the following month. Small debtors under the annual threshold may file quarterly, by the 15th of the month after the quarter.
Companies with a financial year closing between 31 December 2025 and 28 February 2026 file the Biztax return for assessment year 2026. The published deadline of 30 September 2026 was extended by FOD Financiën to 15 October 2026 because of technical problems on the tax platforms.
Monthly filers (turnover above €2.5m, or anyone who opts for monthly returns) file the periodic VAT return for September 2026 via Intervat and pay the VAT due by the 20th of the following month. A 20th that falls on a weekend or public holiday moves to the next working day (permanent tolerance, Circular 2025/C/6).
Monthly VAT filers, and quarterly filers whose intra-Community supplies of goods exceed €50,000 in a quarter, file the intra-Community listing for September 2026 via Intervat by the 20th of the following month, together with the VAT return.
Businesses with annual turnover up to €2.5m (excl. VAT) may file quarterly: the periodic VAT return for Q3 2026 is filed via Intervat and the VAT paid by the 25th of the month after the quarter (Royal Decree no. 1, art. 17 §2; single threshold since Circular 2026/C/32).
Quarterly VAT filers whose intra-Community supplies of goods stay at or below €50,000 per quarter file the intra-Community listing for Q3 2026 via Intervat by the 25th of the month after the quarter (Royal Decree no. 50, art. 5).
Online returns for income 2025 that contain specific income (business profits, company directors' pay, partner's assisting income, foreign professional income), usually filed by an accountant, were due 16 October 2026; FOD Financiën extended this to 31 October 2026.
Employers file the multifunctional declaration (DmfA) for Q3 2026 and pay the remaining social security contributions so that they reach the RSZ/ONSS by the last day of the month after the quarter.
Employers whose contributions for the quarter before last (k-2) exceeded €4,000 pay a monthly advance to the RSZ/ONSS by the 5th of the 2nd and 3rd month of each quarter and of the month after it; this is one of the Q4 2026 advances.
Employers file the withholding tax return (274) via FinProf for wages paid in October 2026 and pay the tax withheld by the 15th of the following month. Small debtors under the annual threshold may file quarterly, by the 15th of the month after the quarter.
Monthly filers (turnover above €2.5m, or anyone who opts for monthly returns) file the periodic VAT return for October 2026 via Intervat and pay the VAT due by the 20th of the following month. A 20th that falls on a weekend or public holiday moves to the next working day (permanent tolerance, Circular 2025/C/6).
Monthly VAT filers, and quarterly filers whose intra-Community supplies of goods exceed €50,000 in a quarter, file the intra-Community listing for October 2026 via Intervat by the 20th of the following month, together with the VAT return.
Employers whose contributions for the quarter before last (k-2) exceeded €4,000 pay a monthly advance to the RSZ/ONSS by the 5th of the 2nd and 3rd month of each quarter and of the month after it; this is one of the Q4 2026 advances.
Employers file the withholding tax return (274) via FinProf for wages paid in November 2026 and pay the tax withheld by the 15th of the following month. Small debtors under the annual threshold may file quarterly, by the 15th of the month after the quarter.
Monthly filers (turnover above €2.5m, or anyone who opts for monthly returns) file the periodic VAT return for November 2026 via Intervat and pay the VAT due by the 20th of the following month. A 20th that falls on a weekend or public holiday moves to the next working day (permanent tolerance, Circular 2025/C/6).
Monthly VAT filers, and quarterly filers whose intra-Community supplies of goods exceed €50,000 in a quarter, file the intra-Community listing for November 2026 via Intervat by the 20th of the following month, together with the VAT return.
Companies with a calendar financial year make the fourth quarterly advance payment of corporate income tax for income 2026; without sufficient advance payments a tax increase applies (small companies are exempt in their first three financial years).
Self-employed people and professionals make the fourth quarterly advance payment of personal income tax on business income for 2026 to avoid the tax increase (starters are exempt for their first three years).
Employers whose contributions for the quarter before last (k-2) exceeded €4,000 pay a monthly advance to the RSZ/ONSS by the 5th of the 2nd and 3rd month of each quarter and of the month after it; this is one of the Q4 2026 advances.
Employers file the withholding tax return (274) via FinProf for wages paid in December 2026 and pay the tax withheld by the 15th of the following month. Small debtors under the annual threshold may file quarterly, by the 15th of the month after the quarter.
Monthly filers (turnover above €2.5m, or anyone who opts for monthly returns) file the periodic VAT return for December 2026 via Intervat and pay the VAT due by the 20th of the following month. A 20th that falls on a weekend or public holiday moves to the next working day (permanent tolerance, Circular 2025/C/6).
Monthly VAT filers, and quarterly filers whose intra-Community supplies of goods exceed €50,000 in a quarter, file the intra-Community listing for December 2026 via Intervat by the 20th of the following month, together with the VAT return.
Businesses with annual turnover up to €2.5m (excl. VAT) may file quarterly: the periodic VAT return for Q4 2026 is filed via Intervat and the VAT paid by the 25th of the month after the quarter (Royal Decree no. 1, art. 17 §2; single threshold since Circular 2026/C/32).
Quarterly VAT filers whose intra-Community supplies of goods stay at or below €50,000 per quarter file the intra-Community listing for Q4 2026 via Intervat by the 25th of the month after the quarter (Royal Decree no. 50, art. 5).
Employers file the multifunctional declaration (DmfA) for Q4 2026 and pay the remaining social security contributions so that they reach the RSZ/ONSS by the last day of the month after the quarter.
Employers whose contributions for the quarter before last (k-2) exceeded €4,000 pay a monthly advance to the RSZ/ONSS by the 5th of the 2nd and 3rd month of each quarter and of the month after it; this is one of the Q1 2027 advances.
Employers file the withholding tax return (274) via FinProf for wages paid in January 2027 and pay the tax withheld by the 15th of the following month. Small debtors under the annual threshold may file quarterly, by the 15th of the month after the quarter.
Monthly filers (turnover above €2.5m, or anyone who opts for monthly returns) file the periodic VAT return for January 2027 via Intervat and pay the VAT due by the 20th of the following month. A 20th that falls on a weekend or public holiday moves to the next working day (permanent tolerance, Circular 2025/C/6).
Monthly VAT filers, and quarterly filers whose intra-Community supplies of goods exceed €50,000 in a quarter, file the intra-Community listing for January 2027 via Intervat by the 20th of the following month, together with the VAT return.
Employers whose contributions for the quarter before last (k-2) exceeded €4,000 pay a monthly advance to the RSZ/ONSS by the 5th of the 2nd and 3rd month of each quarter and of the month after it; this is one of the Q1 2027 advances.
Employers file the withholding tax return (274) via FinProf for wages paid in February 2027 and pay the tax withheld by the 15th of the following month. Small debtors under the annual threshold may file quarterly, by the 15th of the month after the quarter.
Monthly filers (turnover above €2.5m, or anyone who opts for monthly returns) file the periodic VAT return for February 2027 via Intervat and pay the VAT due by the 20th of the following month. A 20th that falls on a weekend or public holiday moves to the next working day (permanent tolerance, Circular 2025/C/6).
Monthly VAT filers, and quarterly filers whose intra-Community supplies of goods exceed €50,000 in a quarter, file the intra-Community listing for February 2027 via Intervat by the 20th of the following month, together with the VAT return.
Every VAT-registered business files, via Intervat, the annual list of Belgian VAT-registered customers to whom it invoiced more than €250 (excl. VAT) in 2026. FOD Financiën has not yet published the 2027 date; this follows the statutory rule.
Employers whose contributions for the quarter before last (k-2) exceeded €4,000 pay a monthly advance to the RSZ/ONSS by the 5th of the 2nd and 3rd month of each quarter and of the month after it; this is one of the Q1 2027 advances.
Companies with a calendar financial year make the first quarterly advance payment of corporate income tax for income 2027; without sufficient advance payments a tax increase applies (small companies are exempt in their first three financial years). FOD Financiën has not yet published the 2027 date; this follows the statutory rule.
Self-employed people and professionals make the first quarterly advance payment of personal income tax on business income for 2027 to avoid the tax increase (starters are exempt for their first three years). FOD Financiën has not yet published the 2027 date; this follows the statutory rule.
Employers file the withholding tax return (274) via FinProf for wages paid in March 2027 and pay the tax withheld by the 15th of the following month. Small debtors under the annual threshold may file quarterly, by the 15th of the month after the quarter.
Monthly filers (turnover above €2.5m, or anyone who opts for monthly returns) file the periodic VAT return for March 2027 via Intervat and pay the VAT due by the 20th of the following month. A 20th that falls on a weekend or public holiday moves to the next working day (permanent tolerance, Circular 2025/C/6).
Monthly VAT filers, and quarterly filers whose intra-Community supplies of goods exceed €50,000 in a quarter, file the intra-Community listing for March 2027 via Intervat by the 20th of the following month, together with the VAT return.
Businesses with annual turnover up to €2.5m (excl. VAT) may file quarterly: the periodic VAT return for Q1 2027 is filed via Intervat and the VAT paid by the 25th of the month after the quarter (Royal Decree no. 1, art. 17 §2; single threshold since Circular 2026/C/32). 2027 dates follow the same rule.
Quarterly VAT filers whose intra-Community supplies of goods stay at or below €50,000 per quarter file the intra-Community listing for Q1 2027 via Intervat by the 25th of the month after the quarter (Royal Decree no. 50, art. 5).
Employers file the multifunctional declaration (DmfA) for Q1 2027 and pay the remaining social security contributions so that they reach the RSZ/ONSS by the last day of the month after the quarter.
Employers whose contributions for the quarter before last (k-2) exceeded €4,000 pay a monthly advance to the RSZ/ONSS by the 5th of the 2nd and 3rd month of each quarter and of the month after it; this is one of the Q2 2027 advances.
Employers file the withholding tax return (274) via FinProf for wages paid in April 2027 and pay the tax withheld by the 15th of the following month. Small debtors under the annual threshold may file quarterly, by the 15th of the month after the quarter.
Monthly filers (turnover above €2.5m, or anyone who opts for monthly returns) file the periodic VAT return for April 2027 via Intervat and pay the VAT due by the 20th of the following month. A 20th that falls on a weekend or public holiday moves to the next working day (permanent tolerance, Circular 2025/C/6).
Monthly VAT filers, and quarterly filers whose intra-Community supplies of goods exceed €50,000 in a quarter, file the intra-Community listing for April 2027 via Intervat by the 20th of the following month, together with the VAT return.
Employers whose contributions for the quarter before last (k-2) exceeded €4,000 pay a monthly advance to the RSZ/ONSS by the 5th of the 2nd and 3rd month of each quarter and of the month after it; this is one of the Q2 2027 advances.
Employers file the withholding tax return (274) via FinProf for wages paid in May 2027 and pay the tax withheld by the 15th of the following month. Small debtors under the annual threshold may file quarterly, by the 15th of the month after the quarter.
Monthly filers (turnover above €2.5m, or anyone who opts for monthly returns) file the periodic VAT return for May 2027 via Intervat and pay the VAT due by the 20th of the following month. A 20th that falls on a weekend or public holiday moves to the next working day (permanent tolerance, Circular 2025/C/6).
Monthly VAT filers, and quarterly filers whose intra-Community supplies of goods exceed €50,000 in a quarter, file the intra-Community listing for May 2027 via Intervat by the 20th of the following month, together with the VAT return.
Paper returns for income year 2026 (assessment year 2027) are expected to be due 30 June 2027 under the deadlines that apply since 2026. FOD Financiën has not yet published the 2027 date; this follows the statutory rule.
Employers whose contributions for the quarter before last (k-2) exceeded €4,000 pay a monthly advance to the RSZ/ONSS by the 5th of the 2nd and 3rd month of each quarter and of the month after it; this is one of the Q2 2027 advances.
Companies with a calendar financial year make the second quarterly advance payment of corporate income tax for income 2027; without sufficient advance payments a tax increase applies (small companies are exempt in their first three financial years). FOD Financiën has not yet published the 2027 date; this follows the statutory rule.
Self-employed people and professionals make the second quarterly advance payment of personal income tax on business income for 2027 to avoid the tax increase (starters are exempt for their first three years). FOD Financiën has not yet published the 2027 date; this follows the statutory rule.
Employers file the withholding tax return (274) via FinProf for wages paid in June 2027 and pay the tax withheld by the 15th of the following month. Small debtors under the annual threshold may file quarterly, by the 15th of the month after the quarter.
Online returns for income 2026 without specific income, filed by the taxpayer or an adviser via Tax-on-web, are expected to be due 15 July 2027. FOD Financiën has not yet published the 2027 date; this follows the statutory rule.
Monthly filers (turnover above €2.5m, or anyone who opts for monthly returns) file the periodic VAT return for June 2027 via Intervat and pay the VAT due by the 20th of the following month. A 20th that falls on a weekend or public holiday moves to the next working day (permanent tolerance, Circular 2025/C/6).
Monthly VAT filers, and quarterly filers whose intra-Community supplies of goods exceed €50,000 in a quarter, file the intra-Community listing for June 2027 via Intervat by the 20th of the following month, together with the VAT return.
Businesses with annual turnover up to €2.5m (excl. VAT) may file quarterly: the periodic VAT return for Q2 2027 is filed via Intervat and the VAT paid by the 25th of the month after the quarter (Royal Decree no. 1, art. 17 §2; single threshold since Circular 2026/C/32). 2027 dates follow the same rule.
Quarterly VAT filers whose intra-Community supplies of goods stay at or below €50,000 per quarter file the intra-Community listing for Q2 2027 via Intervat by the 25th of the month after the quarter (Royal Decree no. 50, art. 5).
Employers file the multifunctional declaration (DmfA) for Q2 2027 and pay the remaining social security contributions so that they reach the RSZ/ONSS by the last day of the month after the quarter.
Employers whose contributions for the quarter before last (k-2) exceeded €4,000 pay a monthly advance to the RSZ/ONSS by the 5th of the 2nd and 3rd month of each quarter and of the month after it; this is one of the Q3 2027 advances.
Employers file the withholding tax return (274) via FinProf for wages paid in July 2027 and pay the tax withheld by the 15th of the following month. Small debtors under the annual threshold may file quarterly, by the 15th of the month after the quarter.
Monthly filers (turnover above €2.5m, or anyone who opts for monthly returns) file the periodic VAT return for July 2027 via Intervat and pay the VAT due by the 20th of the following month. A 20th that falls on a weekend or public holiday moves to the next working day (permanent tolerance, Circular 2025/C/6).
Monthly VAT filers, and quarterly filers whose intra-Community supplies of goods exceed €50,000 in a quarter, file the intra-Community listing for July 2027 via Intervat by the 20th of the following month, together with the VAT return.
Employers whose contributions for the quarter before last (k-2) exceeded €4,000 pay a monthly advance to the RSZ/ONSS by the 5th of the 2nd and 3rd month of each quarter and of the month after it; this is one of the Q3 2027 advances.
Employers file the withholding tax return (274) via FinProf for wages paid in August 2027 and pay the tax withheld by the 15th of the following month. Small debtors under the annual threshold may file quarterly, by the 15th of the month after the quarter.
Monthly filers (turnover above €2.5m, or anyone who opts for monthly returns) file the periodic VAT return for August 2027 via Intervat and pay the VAT due by the 20th of the following month. A 20th that falls on a weekend or public holiday moves to the next working day (permanent tolerance, Circular 2025/C/6).
Monthly VAT filers, and quarterly filers whose intra-Community supplies of goods exceed €50,000 in a quarter, file the intra-Community listing for August 2027 via Intervat by the 20th of the following month, together with the VAT return.
Companies with a calendar financial year 2026 file the Biztax return for assessment year 2027; the legal limit is the last day of the seventh month after the year-end (30 September 2027 for a 31 December close). FOD Financiën has not yet published the 2027 date; this follows the statutory rule.
Employers whose contributions for the quarter before last (k-2) exceeded €4,000 pay a monthly advance to the RSZ/ONSS by the 5th of the 2nd and 3rd month of each quarter and of the month after it; this is one of the Q3 2027 advances.
Companies with a calendar financial year make the third quarterly advance payment of corporate income tax for income 2027; without sufficient advance payments a tax increase applies (small companies are exempt in their first three financial years). FOD Financiën has not yet published the 2027 date; this follows the statutory rule.
Self-employed people and professionals make the third quarterly advance payment of personal income tax on business income for 2027 to avoid the tax increase (starters are exempt for their first three years). FOD Financiën has not yet published the 2027 date; this follows the statutory rule.
Employers file the withholding tax return (274) via FinProf for wages paid in September 2027 and pay the tax withheld by the 15th of the following month. Small debtors under the annual threshold may file quarterly, by the 15th of the month after the quarter.
Online returns for income 2026 that contain specific income (business profits, directors' pay, foreign professional income) are expected to be due mid-October 2027, as in 2026. FOD Financiën has not yet published the 2027 date; this follows the statutory rule.
Monthly filers (turnover above €2.5m, or anyone who opts for monthly returns) file the periodic VAT return for September 2027 via Intervat and pay the VAT due by the 20th of the following month. A 20th that falls on a weekend or public holiday moves to the next working day (permanent tolerance, Circular 2025/C/6).
Monthly VAT filers, and quarterly filers whose intra-Community supplies of goods exceed €50,000 in a quarter, file the intra-Community listing for September 2027 via Intervat by the 20th of the following month, together with the VAT return.
Businesses with annual turnover up to €2.5m (excl. VAT) may file quarterly: the periodic VAT return for Q3 2027 is filed via Intervat and the VAT paid by the 25th of the month after the quarter (Royal Decree no. 1, art. 17 §2; single threshold since Circular 2026/C/32). 2027 dates follow the same rule.
Quarterly VAT filers whose intra-Community supplies of goods stay at or below €50,000 per quarter file the intra-Community listing for Q3 2027 via Intervat by the 25th of the month after the quarter (Royal Decree no. 50, art. 5).
Employers file the multifunctional declaration (DmfA) for Q3 2027 and pay the remaining social security contributions so that they reach the RSZ/ONSS by the last day of the month after the quarter.
Employers whose contributions for the quarter before last (k-2) exceeded €4,000 pay a monthly advance to the RSZ/ONSS by the 5th of the 2nd and 3rd month of each quarter and of the month after it; this is one of the Q4 2027 advances.
Employers file the withholding tax return (274) via FinProf for wages paid in October 2027 and pay the tax withheld by the 15th of the following month. Small debtors under the annual threshold may file quarterly, by the 15th of the month after the quarter.
Monthly filers (turnover above €2.5m, or anyone who opts for monthly returns) file the periodic VAT return for October 2027 via Intervat and pay the VAT due by the 20th of the following month. A 20th that falls on a weekend or public holiday moves to the next working day (permanent tolerance, Circular 2025/C/6).
Monthly VAT filers, and quarterly filers whose intra-Community supplies of goods exceed €50,000 in a quarter, file the intra-Community listing for October 2027 via Intervat by the 20th of the following month, together with the VAT return.
Employers whose contributions for the quarter before last (k-2) exceeded €4,000 pay a monthly advance to the RSZ/ONSS by the 5th of the 2nd and 3rd month of each quarter and of the month after it; this is one of the Q4 2027 advances.
Employers file the withholding tax return (274) via FinProf for wages paid in November 2027 and pay the tax withheld by the 15th of the following month. Small debtors under the annual threshold may file quarterly, by the 15th of the month after the quarter.
Monthly filers (turnover above €2.5m, or anyone who opts for monthly returns) file the periodic VAT return for November 2027 via Intervat and pay the VAT due by the 20th of the following month. A 20th that falls on a weekend or public holiday moves to the next working day (permanent tolerance, Circular 2025/C/6).
Monthly VAT filers, and quarterly filers whose intra-Community supplies of goods exceed €50,000 in a quarter, file the intra-Community listing for November 2027 via Intervat by the 20th of the following month, together with the VAT return.
Companies with a calendar financial year make the fourth quarterly advance payment of corporate income tax for income 2027; without sufficient advance payments a tax increase applies (small companies are exempt in their first three financial years). FOD Financiën has not yet published the 2027 date; this follows the statutory rule.
Self-employed people and professionals make the fourth quarterly advance payment of personal income tax on business income for 2027 to avoid the tax increase (starters are exempt for their first three years). FOD Financiën has not yet published the 2027 date; this follows the statutory rule.
Browse the main tax categories for Belgium. Each category includes key forms and filing requirements.
146 deadlines in the 2026–2027 calendar, by tax type.
Counted from the dates listed on this page. Your own filing frequency depends on turnover, registration and scheme — confirm it with Service Public Fédéral Finances (SPF Finances).
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Why this matters: missed dates can lead to late filing charges, interest, loss of a relief or an avoidable compliance review. This page is a planning aid, not a legal determination. It was last content-reviewed on 2026-10-09; verify the live rule with Service Public Fédéral Finances (SPF Finances) before acting.
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